www.apsitaly.com

Costs layout:

Costs on seller's account:

The last release of Incoterms will change as follow:

FAS, FOB, CFR, CIF: will be specifically for maritime transport; the others will be used for all the remaining transports.
DAF, DES, DEQ, DDU: will go into decline instead of the two new DAT(Delivered at terminal) and DAP(Delivered at place)